Ashmal Sami Kabani

Abstract Introduction Time-driven activity-based costing (TDABC) is a highly accurate method for determining the true cost of delivering a healthcare service. However, TDABC is most often applied to a singular phase of care such as an outpatient visit or a surgical event. Here we broaden the scope by using TDABC to estimate the costs of surgically treating cervical myelopathy – from the moment of surgical scheduling until post-operative hospital discharge.

Introduction Healthcare costs in the United States have become unsustainable.1 One driver of this crisis appears to be the “fee-for-service” reimbursement model, wherein providers are paid for the volume and complexity of their care, rather than the outcomes of their care.